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TMI Blog2016 (5) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants are engaged in the providing export of services. They filed refund claim under Rule 5 of Cenvat Credit Rules, 2004. The Adjudicating authority has sanctioned majority of amount, however rejected the claim on certain services. Aggrieved by the rejection portion of the Original order, appellant filed appeal before the Commissioner (Appeals). The commissioner also partly allowed the refund, however partly rejected the refund on services on Works Contract Services, Short Terms Accommodation Services. The Commissioner has rejected the refund of works contract service on the ground that the said services was excluded from the definition of the input service under Rule 2(l) of Cenvat Credit Rules, 2004 and in respect of short term ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance Industries Ltd. [2010(259) ELT 356(Guj)], which was upheld by the Hon'ble Supreme Court as reported in [2011(274) ELT A110(SC)]. 4. On the other hand, Shri. V. Kaushik, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. I have carefully considered the submissions made by both sides and perused the record. 6. After considering the submission made by Ld. Counsel that the appellant is foregoing the refund in respect of short term accommodation and in one of the invoice dated 1/11/2014 of M/s. Benchmark Engineering Pvt Ltd issues remain to be decided by me are as under: (a) Whether the appellant is entitle for Cenvat Credit and consequential refund under Rule 5 in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provider of output service, which receives invoices issued under rule 4A of the Service Tax Rules, 1994 towards purchases of input services and issues invoice, bill or, as the case may be, challan for the purposes of distributing the credit of service tax paid on the said services to such manufacturer or producer or provider, as the case may be; (n) "job work" means processing or working upon of raw material or semi-finished goods supplied to the job worker, so as to complete a part or whole of the process resulting in the manufacture or finishing of an article or any operation which is essential for aforesaid process and the expression "job worker" shall be construed accordingly; (na) "large taxpayer" shall have the meaning assigned t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intenance of office equipment and building therefore, this particular works contract service does not fall under the exclusion category in the definition of input service, therefore works contract service in the present case is input service and eligible of refund under Rule 5. As regard the service of short term accommodation and works contract service only related to invoice No. Misc Bill/ Red Hat/Pune/13-14/01 dated 14/2/2014, since the appellant has withdrawn the claim of refund on this, the rejection of refund on services of short term accommodation and service involved in the said invoice of M/s. Benchmark Engineering Pvt Ltd stand upheld. 6.2As regard the interest on delayed refund, I am of the view that irrespective of any circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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